对外国退税制度的受控外国公司法规的缺陷
1Department of Business & Law, IU International University of Applied Sciences, Erfurt, Germany.
PloS one
|February 2, 2026
概括
被控制的外国公司 (CFC) 的税收规则对外国退税制度无效. 这些系统,股东收到退款,破坏了CFC税收.
科学领域:
- 国际税法 国际税法 国际税法
- 比较税收研究比较税收研究
背景情况:
- 对受控外国公司 (CFC) 征税是一个关键的反避税措施.
- 在像马耳他这样的司法管辖区中常见的外国退税制度,造成了复杂性.
- 这些系统对CFC征收高额税收,但会退还股东,挑战传统的CFC规则.
研究的目的:
- 为了证明目前的CFC税收规则对外国股东级退税制度的法律无效.
- 分析为什么CFC规则的法律结构未能解决这些外国系统.
- 建议在拥有退税制度的国家征税CFC的新法律框架.
主要方法:
- 理论和法律研究.
- 德国,奥地利和南非CFC立法的比较分析.
- 制定一个新的法律框架.
主要成果:
- 目前的CFC税收规则在很大程度上对外国退税制度无效.
- 除非股东退税完全纳入CFC的税负,否则这种无效性将继续存在.
- 外国退税制度对CFC税收的避税有效性构成重大挑战.
结论:
- 在CFC税收中存在一个重要的法律漏洞,涉及到外国退税制度.
- 现有的CFC立法需要进行实质性改革,以对抗这些系统.
- 该研究提出了一个新的法律框架,以加强CFC税收和打击国际避税行为.
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